牛牛游戏厅安卓,{原始关键词}

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                • 当前位置: 代写一篇论文多少钱 > 经济管理论文 > 南宁糖业生产经营中全面预算管理的运用

                  南宁糖业生产经营中全面预算管理的运用

                  时间:2020-04-18 10:48作者:刘绍新
                  本文导读:这是一篇关于南宁糖业生产经营中全面预算管理的运用的文章,当前,我国经济发展仍然面临内外部复杂多变的环境,糖业市场也充满各种不确定因素。为了企业更好地发展,制糖企业集团实行全面预算管理很有必要。制糖企业集团可通过实行全面预算管理促生产,以改革促发展,达到降本

                    摘    要: 主要介绍制糖企业集团全面预算管理的理念与内涵、编制原则、目标、组成部分、各部门在全面预算管理中的职责、各级单位的全面预算编制以及运行中存在的问题,并提出应对措施。制糖企业集团通过实行全面预算管理,可降本增效,实现企业的高质量、可持续发展。

                    关键词:牛牛游戏厅安卓,{原始关键词} 制糖; 企业集团; 全面预算; 管理;

                    1 、前言

                  牛牛游戏厅安卓,{原始关键词}   JINNIANLAI,SHIJIESHITANGLIANNIANZENGCHAN,YINDU、BAXI、TAIGUODENGZHUYAOCHANTANGGUODALIANGCHUKOU,GUOJITANGYESHICHANGCHIXUGONGGUOYUQIU。SUIZHEWOGUOZHITANGXINGYEJINGZHENGRIQUJILIE,TANGYEQIYEDESHENGCUNFAZHANYALIYUELAIYUEDA。WEILEJIANGCHENGBEN、ZENGXIAOYI,GENGHAODIFAZHAN,2018NIAN11YUE,NANNINGTANGYEGUFENYOUXIANGONGSIKAISHIQIDONGQUANMIANYUSUANGUANLIGONGZUO,XIASHUGETANGCHANG(ZIGONGSI)XUNSUXIANGYING,QUANMIANDONGYUAN,JIANJUEGUANCHESHISHI,QUANMIANYUSUANGUANLIGONGZUOQUANMIANPUKAI。ZHITANGQIYEJITUANQUANMIANYUSUANGUANLIZUOWEIYIGEXITONGGUANLI,SHIJIANGZHITANGQIYEJITUANDEZHANLVEMUBIAOFENJIELUOSHI,BAOKUOQUANE、QUANYUAN、QUANGUOCHENG,DUIJITUANGONGSI(TANGCHANG)SUOYOUZIYUAN、SUOYOUHUODONGJINXINGGUIHUA、ZHENGHE、FENPEI、HELILIYONG,YISHIXIANJIENENGJIANGHAO、JIANGBENZENGXIAO,SHIXIANTANGQI(BUMEN)DEMUBIAO(ZHIBIAO),SHIXIANQIYEDELIANGXINGFAZHAN。TONGGUO2019NIANQUANMIANYUSUANGUANLIDEYUNXING,ZHUBUZAIJIHUAKAIZHI、ZIYUANPEIZHI、CHENGBENKONGZHI、JIANGBENZENGXIAO、NIUKUIZENGYINGDENGFANGMIANFAHUIZUOYONG,NANNINGTANGYEDESHENGCHANJINGYINGFAZHANQUDELELIANGHAOXIAOGUO。

                    2 、全面预算管理的理念与内涵

                  牛牛游戏厅安卓,{原始关键词}   QUANMIANYUSUANGUANLIGONGZUODELINIAN:CHONGFENLIYONGYOUXIANDEZIYUAN(ZIJIN、RENLI、WULI),XIZHICHOUHUAYUSUAN,KEXUEGUIHUAANPAI,ZUIDAXIANDUDIWAJUEQIANLI,ANQUANSHENGCHAN,GAOXIAOJINGYING,JIENENGJIANGHAO,ZENGSHOUJIEZHI,CHUANGZAOZUIJIAXIAOYI。

                  牛牛游戏厅安卓,{原始关键词}   QUANMIANYUSUANDEMUDESHIYINGZAOYUZELI、ZUOSHIXIANZUOYUSUANDEFENWEI,SHIYUSUANGUANNIANSHENRURENXIN,SHIYUSUANZHIXINGBIANCHENGQIANYISHI,BIANCHENGGONGZUOXIGUAN,RICHANGGONGZUOWEIRAOYUSUANLAIKAIZHAN,QUANTIYUANGONGDOUCANYUDAOSHENGCHANGUOCHENGDECHENGBENKONGZHI、XIAOYITISHENGZHONGLAI。

                    QUANMIANYUSUANGUANLINEIHANBAOKUOSIGEBUFEN:(1)ZHIBIAOYUSUAN:GEZHONGSHENGCHANJINGYINGZHIBIAODEYUSUANJISHIXIANYUSUANSUOXUXINGDONGJIHUA;(2)TOURU(ZIJIN、RENLI、GEZHONGZIYUAN)YUSUAN:JIEHEQIYEDEZIJINNENGLI,LIANGRUWEICHU,ZHUIQIUXIAOYIZUIDAHUA,YIJIZHIXINGYUSUANSUOXUYAOCAIQUDEYOUXIAOXINGDONG;(3)CHANCHU(XIAOYI)YUSUAN:TOURUDEZIJINQUDEDEXIAOGUO(XIAOYI);(4)DINGQIDUIYUSUANZHIXING、WANCHENGQINGKUANGJINXINGFENXIDUIBI,JIUPIANYANGZHANG,ZONGJIETIGAO,SHIXIANQIYEDEMUBIAO。

                    3 、全面预算编制原则

                    全面预算编制遵循自上而下、自下而上、几上几下的原则。预算要量入为出,编制预算要以少花钱多办事、厉行节约、降本增效为出发点。花钱必问效,无效要问责。通过预算明确员工薪资来自企业效益,企业盈利员工才有保障,收入才有来源,员工收入与企业利益息息相关。凡开支,必预算;无预算,不开支;先预算,后开支。无法避免的预算外开支,经专项审批后方可开支,计入该部门的次年预算内。
                   

                  南宁糖业生产经营中全面预算管理的运用
                   

                  牛牛游戏厅安卓,{原始关键词}   ZHITANGQIYEDESHENGCHANJUEDINGYUYUANLIAOGANZHELIANGDEDUOSHAO,YINCINONGWUBUMENSHIQUANMIANYUSUANGUANLIGONGZUODEXIANXINGBUMEN,SHENGCHANBUMEN、GEZHINENGBUMENANZHAONONGWUBUMENTIGONGSHANGJIHEDINGHOUJICHUDEYUANLIAOZHELIANGJIHEDINGDEFEIYONGDINGEZUOCHUBENCHEJIAN、BENBUMENDESHENGCHANGONGZUOYUSUAN。

                    4 、全面预算管理工作的具体目标

                    NIANDUYUSUANZUOWEINIANDUSHENGCHANJINGYINGFANGZHENMUBIAODEJUTIZHIBIAO,BENNIANDUGONGZUOWEIRAONIANDUYUSUANLAIKAIZHAN。GEJIJUTIMUBIAORUXIA:(1)JITUANGONGSIMUBIAO:ZHANLVEFAZHANJINIANDUFANGZHENMUBIAO;(2)CHANGJIMUBIAO:NIANDUSHENGCHANJINGYINGMUBIAO;(3)BUMENMUBIAO:NIANDUSHENGCHANJINGYING(GONGZUO)MUBIAO;(4)GERENMUBIAO:NIANDUGANGWEIGONGZUOMUBIAO。

                    5 、全面预算的组成部分

                    JITUANGONGSIYUSUANYOUJITUANGONGSIYUSUAN、XIASHUTANGCHANG(ZIGONGSI)YUSUANZUCHENG。TANGCHANG(ZIGONGSI)JIYUSUANYOUCHANGNEIGECHEJIAN、BUMENYUSUANZUCHENG。GECHEJIAN、GEBUMENSHIYIGEYUSUANBIANZHI、ZERENZHUTI,FUZEBENCHEJIAN、BENBUMENDEYUSUANBIANZHI、ZHIXING、FENXI、ZONGJIE。

                    6 、各部门在全面预算管理中的职责

                    CAIWUBUMENZAIQUANMIANYUSUANGUANLIGONGZUOZHONGZHUDAOBIANZHI、HUIZONG、XIEDIAO。ZHENGGONG、QIGUAN、NEISHENBUMENZAIQUANMIANYUSUANGUANLIGONGZUOZHONGZHUDAOJIANDU、KAOHE、PINGJIA。

                    7、 各级单位的全面预算编制

                    7.1、 集团公司预算编制

                    KAIZHANZHITANGQIYEWAIBU、NEIBUHUANJINGFENXI,CONGZHENGCE、JINGJI、JISHU、HUANBAO、SHICHANG、JIYU、TIAOZHAN、TIAOJIAN、YOUSHI、LIESHIDENGFANGMIANJINXINGFENXI,JIEHEJITUANGONGSIZHONGZHANGQIFAZHANGUIHUABINGBAWEILAIYINIANDESHENGCHANJINGYINGGONGZUOJINXINGGUIHUA,QUEDINGYUSUANMUBIAO。

                  牛牛游戏厅安卓,{原始关键词}   YIJUNIANDUSHENGCHANJINGYINGMUBIAO,DUIGEXIANGGONGZUOJINXINGFENJIEFENGONG,QUEDINGZHUYAOJINGJIZHIBIAO、DINGE,XIADAJIGEXIASHUTANGCHANGLUOSHIZHIXING。

                    7.2、 厂级预算编制

                  牛牛游戏厅安卓,{原始关键词}   (1)KAIZHANQIYEWAIBU、NEIBUHUANJINGFENXI,KECONGZHENGCE、JINGJI、JISHU、HUANBAO、SHICHANG、JIYU、TIAOZHAN、TIAOJIAN、YOUSHI、LIESHIDENGFANGMIANJINXINGFENXI,BINGBAWEILAIYINIANDEGONGZUOJINXINGGUIHUA,QUEDINGYUSUANMUBIAO,JIEZHUJINGYANSHUJU、RICHANGDEJILEI,JIASHANGQIANZHANYUJIANXING,DUISUOJUBEIDEZIYUANRENCAIWUYAOLIANGRUWEICHU,KEXUEANPAI。

                  牛牛游戏厅安卓,{原始关键词}   (2)YIJUNIANDUSHENGCHANJINGYINGMUBIAO,DUIGEXIANGGONGZUOJINXINGFENJIEFENGONG,GUANGFANSHOUJIZHENGLILISHISHUJU、JINGYAN,CHONGFENYANJIUTAOLUN,HUOQUGEFANGMIANYIJIAN,ANZHAOSHANGJIXIADADEYUSUANDINGE,JIANGYUSUANZIJINXIFENDAOGEXIANGGONGZUO、GEGEKAIZHIXIANGMUXIA,JIEHELIANGRUWEICHU、JIANGBENZENGXIAODEYUANZE,BIANZHIKAIZHIXIANGMUJIJIHUA、YUJIQUDEDEZHIBIAO、CHENGGUO。

                    7.3 、部门预算编制

                    7.3.1、 农务预算

                  牛牛游戏厅安卓,{原始关键词}   ZHUYAONEIRONGBAOKUO:GANZHELIANG、ZHETANGFEN、ZHONGZHIMIANJI、LIANGZHONGLV、GEXIANGFEIYONGZHICHUDENG,NONGWUFEIYONGYUSUANBAOKUOGANZHEKUAN、YUNFEI、GANZHEFAZHANZONGHEFEIYONG。YUANZE:TONGGUOBIANZHI、ZHIXINGYUSUANJINYIBUMINGXIYUANLIAOGANZHEFAZHANGUIHUA、MUBIAO、CELVE、TOUZIZHONGDIAN、SHISHICUOSHI、QUDEDEXIAOGUO、CUNZAIDEBUZUDENG,YONGYUSUANZHIDAOGONGZUO,KAIZHANDINGDANNONGYEZUOYE,ZHIDAOGANZHEZHONGZHISHENGCHAN;RICHANGGONGZUOWEIRAOYUSUANLAIKAIZHAN。

                    7.3.2、 生产预算

                  牛牛游戏厅安卓,{原始关键词}   ZHUYAONEIRONGBAOKUO:GEXIANGSHENGCHAN(ANQUAN)ZHIBIAO、GEZHONGWUHAOJIFEIYONGZHICHU。YUANZE:YONGYUSUANZHIDAOGONGZUO,GESHENGCHANCHEJIANGENJUJINGSHANGJIBUMENSHENHEHOUDENONGWUBUMENYUSUANDEGANZHELIANGJIGONGSI(CHANGBU)XIADADEKEYONGZIJINEDU、SHENGCHANJIHUALAIZUOBENCHEJIANDEYUSUANFANGAN,BINGSUIYUSUANGUANNIANYISHIDEQIANGHUAZHUBUJIANGYUSUANFENJIEDAOGONGDUAN、BANZU、GEREN。YAOZHIDINGXIANGXIDEQUANMIANYUSUANFANGAN,DINGCHUYOUXIAOCUOSHIJIZHIBIAO,YIYUSUANCUSHENGCHAN、KONGCHENGBEN。YAOJINGDAXISUAN,YONGHAOJIANXIUFEIYONG,JIGAIXIANGMUYAOJINXINGYANGELUNZHENG,LIANGRUWEICHU,QUEBAOJIGAIXIAOGUO。

                    7.3.3、 资金、利润预算

                    ZHUYAONEIRONGBAOKUO:XIANJINLIULIANGYUSUANBIAO(ZIJINXUQIU、LAIYUANYUSUAN);ZHENGTIJINGYINGQINGKUANGYUSUAN(LIRUNYUSUAN);YUHUIJI(HESUAN)BAOBIAOXIANGSHIPEIDEXIANGGUANYUSUANZILIAO。

                    7.3.4、 采购预算

                  牛牛游戏厅安卓,{原始关键词}   GENJUSHENGCHANQIJINGLISHIJIAN、CHANPINCHANLIANG、SUOXUYUANFUCAILIAO、RICHANGXIAOHAO、JIANXIU、JIGAIXIANGMUDENG,ANZHAOLIXINGJIEYUE、GAOXINGJIABI、HELIKUCUNDENGYUANZEBIANZHINIANDUCAIGOUYUSUAN。

                    7.3.5、 工资总额预算

                    ZHUYAONEIRONGBAOKUO:(1)GENJUJITUANGONGSIHEDINGDEGONGZIZONGE,YIGONGZI、JIABANFEI、JIANGJIN、GEZHONGJINTIEDENGXINGSHI,ANBENDANWEISHIJIJIEHEYU(JIXIAO)ZHIBIAOGUAGOUDENGYUANZEZUOGONGZIFENPEIYUSUAN。(2)KEXUESHEZHIJIXIAOGUAGOUFANGSHI,CHONGFENFAHUIXINCHOUFENPEIDEJILIZUOYONG。

                    8、 制糖企业集团实施全面预算管理存在的问题及应对措施

                  牛牛游戏厅安卓,{原始关键词}   TONGGUOSHISHIQUANMIANYUSUANGUANLI,XIAOGUOLIANGHAO,GEBUMENDEYUSUANYISHI、YUSUANGUANNIANZHUBUTIGAO,XIANYUSUANHOUKAIZHI,WUYUSUANBUKAIZHI、LIANGRUWEICHU、JIANGBENZENGXIAODENGLINIANZHUBUBEIYUANGONGLIJIEHEJIESHOU,GONGZUOMUBIAOQINGXI,BUMENXIEZUOJIAQIANG。SHENGCHANJIANXIUFEIYONGDENGFEIYONGDEDAOYOUXIAOKONGZHI,XIASHUTANGCHANG(ZIGONGSI)DEGEXIANGFEIYONGYEJINYIBUDEDAOQIANGHUAKONGZHI。TONGGUOCHANGJIJIAN、GONGSIYUCHANGZHIJIANDEGOUTONGJIAOLIU,TONGGUOQUANMIANYUSUANGUANLIGONGZUOSHIJIAN,TEBIESHIBUMENYUSUANDEBIANZHIHESHIJIDUIBIFENXI,SHIGUANLIRENYUANHEYEWURENYUANQUANMIANYUSUANFANGMIANDEZHISHI、YUSUANGUANNIAN、YEWUSHUIPINGYOULEMINGXIANTIGAO。DANHAICUNZAIYIXIEWENTI,XUZHIDINGBIYAODEYINGDUICUOSHI:

                    8.1、 存在的问题

                    (1)YUSUANXITONGDEWANSHAN、QUANMIANYUSUANGUANLILINIANDEXUANCHUANSHANGHAIXUJINYIBUJIAQIANG。

                  牛牛游戏厅安卓,{原始关键词}   (2)SHAOSHUGUANLIRENYUANDUIYUSUANDEYANSUXINGJIMUBIAOFENJIERENSHIBUDAOWEI,XIANYUSUANHOUKAIZHI,WUYUSUANBUKAIZHIDEYISHIHAIXUJIAQIANG;BUFENCHEJIANYUSUANWEIFENJIEDAOGONGDUAN、BANZU。

                    (3)YOUYUSHIYUSUANDECHUSHIJIEDUAN,YIXIEBUMENDEYUSUANYUANHUOMUBIAOFENJIERENYUAN,CUNZAILIJIEHERENSHISHANGDEPIANCHA,YUSUANDEBIANZHIHAIBIJIAOCUFANG,YOUCHUXIANPAODAYUSUANHELOUXIANGQINGKUANG;BUMENGOUTONG、XIEZUOYOUDAIJIAQIANG。

                    (4)DUIFEIYONGKAIZHI、CHAOZHIDEKAOHEHAIXUJIXUWANSHAN。

                    8.2、 应对措施

                  牛牛游戏厅安卓,{原始关键词}   (1)BACHENGSHUDEJIHUAGUANLIFANGFATISHENGDAOQUANGUOCHENG、QUANYAOSU、QUANFUGAIDEQUANMIANYUSUANGUANLIDEXINGAODU,YIYUCULI,ZHUAYUSUAN,CUSHENGCHAN,JINYIBUTISHENGSHENGCHANJINGYINGXIAOGUO,BAOCHICHIXUFAZHANDELIANGHAOSHITOU。

                    (2)JINYIBUJIAQIANGQUANMIANYUSUANGUANLIYISHI、ZHISHIFANGFA、ZHONGYAOYIYIDENGFANGMIANDEXUANCHUAN、PEIXUN,CUJINGUANNIANGENGXIN,TISHENGYUSUANYEWURENYUANGONGZUOSHUIPING,SHIQUANMIANYUSUAN、XIANYUSUANHOUKAIZHI、WUYUSUANBUKAIZHI、LIANGRUWEICHU、KAIZHIWENXIAO、JIANGBENZENGXIAOGUANNIANSHENRURENXIN。

                  牛牛游戏厅安卓,{原始关键词}   (3)WANSHANYUSUANSHUJUTONGJI、FANKUIBANFA,JISHIFANKUIYUSUANJINDU、SHUJU,CUJINBUMENXIEZUO,JINYIBUQIANGHUASUANZHANGYISHI、JIANGBENZENGXIAOYISHI。XIZHISUANZHANG,HELIPEIZHIZIYUAN,KEXUEANPAIZHICHU,SHIYUSUANBIANZHIZUODAOBUZHONGBULOU,HEQINGHELI,YOUXIAOKONGZHIFEIYONG,TISHENGSHENGCHANXIAONENG,TIGAOJINGJIXIAOYI,SHIXIAN“CHENGBENZUIYOU,XIAOYIZUIDA”。

                  牛牛游戏厅安卓,{原始关键词}   (4)JIAQIANGKAOHE,YIZHASHIDEJICHUWEIQUANMIANYUSUANGUANLI、JIANGBENNIUKUI、XIAOYITISHENGTIGONGCHONGZUDEDONGLI。

                    9、 小结

                    DANGQIAN,WOGUOJINGJIFAZHANRENGRANMIANLINNEIWAIBUFUZADUOBIANDEHUANJING,TANGYESHICHANGYECHONGMANGEZHONGBUQUEDINGYINSU。WEILEQIYEGENGHAODIFAZHAN,ZHITANGQIYEJITUANSHIXINGQUANMIANYUSUANGUANLIHENYOUBIYAO。ZHITANGQIYEJITUANKETONGGUOSHIXINGQUANMIANYUSUANGUANLICUSHENGCHAN,YIGAIGECUFAZHAN,DADAOJIANGBENZENGXIAODEMUDE。QUANMIANYUSUANGUANLIXUYAOZHANGQIJIANCHI,CHIXUTUIJIN,YICUJINQIYEJINGYINGGUANLITIGAO、JINBU、WANSHAN,GENGHAODISHIXIANTANGYEERCICHUANGYEHETANGQIDEZHUANXINGSHENGJI,SHIXIANGAOZHILIANG、KECHIXUFAZHAN。

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